Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
PARENT TEACHER STUDENT ORGANIZATION FOR CIS PTSO
Employer identification number
45-3319135
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
21,772
6,368
13,185
41,325
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
58,501
66,917
69,105
194,523
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
80,273
73,285
82,290
235,848
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
235,848
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
80,273
73,285
82,290
235,848
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
3
3
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
3
3
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
0
80,273
73,285
82,293
235,851
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
PARENT TEACHER STUDENT ORGANIZATION FOR CIS PTSO
Employer identification number
45-3319135
Return Reference
Explanation
Description of other revenue Part I line 8
DESCRIPTION AMOUNTMISCELLANEOUS CONTRIBUTIONS 612
Description of other expenses Part I line 16
DESCRIPTION AMOUNTBANK FEES 390TRANSPORTATION 1,602FEES AND LICENSES 200HOSPITALITY 6,267EQUIPMENT CONTRIBUTIONS 1,002INSURANCE 605JUNIOR ACHIEVEMNT FEE 3,310EDUCATION CONTRIBUTIONS 1,315LEGAL AND PROFESSIONAL 475
Description of other assets Part II line 24
CATEGORY BEGINNING OF YEAR END OF YEAREQUIPMENT 1,128 1,128
Changes to governing documents Part V line 34
ARTICLE III: BASIC POLICIES - D) NO PART OF THE NET EARNINGS OF THE ORGANIZATION SHALL INURE TO THE BENEFIT OF, OR BE DISTRIBUTABLE TO, ITS MEMBERS, DIRECTORS, TRUSTEES, OFFICERS OR OTHER PRIVATE PERSONS EXCEPT THAT THE ORGANIZATION SHALL BE AUTHORIZED AND EMPOWERED TO PAY REASONABLE COMPENSATION FOR SERVICES RENDERED AND TO MAKE PAYMENTS AND DISTRIBUTIONS IN FURTHERANCE OF THE PURPOSES SET FORTH IN ARTICLE II HEREOF.E)THE ORGANIZATION OR MEMBERS IN THEIR OFFICIAL CAPACITIES SHALL NOT, DIRECTLY OR INDIRECTLY, PARTICIPATE OR INTERVENE (IN ANY WAY, INCLUDING THE PUBLISHING OR DISTRIBUTING OF STATEMENTS) IN ANY POLITICAL CAMPAIGN ON BEHALF OF, OR IN OPPOSITION TO, ANY CANIDATE FOR PUBLIC OFFICE; OR DEVOTE MORE THAN AN INSUBSTANTIAL PART OF ITS ACTIVITIES TO ATTEMPTING TO INFLUENCE LEGISLATION BY PROPAGANDA OR OTHERWISE. F) THE ORGANIZATION OR MEMBERS IN THEIR OFFICIAL CAPACITIES SHALL NOT ENDORSE A COMMERCIAL ENTITY OR ENGAGE IN ACTIVITIES NOT RELATED TO PROMOTING THE PURPOSES OF THE ORGANIZATION.ARTICLE XI: AMENDEMENTSSECTION 2. COMMUNICATION GUIDELINESTHESE GUIDELINES ARE TO IMPROVE THE EFFECTIVENESS & EFFICIENCY OF COMMUNICATIONS FROM CAROLINA INTERNATIONAL PTSO.OUR MISSION IS TO PROVIDE SUPPORT AND A POSITIVE ATMOSPHERE TO THE STUDENTS, TEACHERS, AND PARENTS OF CAROLINA INTERNATIONAL!!ALL COMMUNICATIONS PUBLISHED, POSTED, EMAILED, OR OTHERWISE DISTRIBUTED THAT CAN BE CONSTRUED AS REPRESENTING CIS PTSO, ITS COMMITTEES, MEMBERS, OR BOARD IN ANYWAY SHOULD BE CONSTRUCTIVE, POSITIVE, & APPROVED IN ADVANCE. COMMITTEE CHAIRS ARE PTSO BOARD MEMBERS. THEY HAVE LATITUDE IN COMMUNICATING ON BEHALF OF THE BOARD WITH REGARD TO THE COMMITTEE THAT THEY ARE CHAIRING: AS LONG AS THEY ARE WORKING WITHIN THE SCOPE OF THE MISSION OF THE PTSO, WITHIN COMMITTEES RESPONSIBILITY AREA, WITH REGULAR UPDATES/APPROVALS FROM THE EXECUTIVE BOARD &/OR FULL BOARD, & THE LEVEL OF COMMUNICATION IS REASONABLE (NOT CONSIDERED SPAMING, HARASSING, OR EXCESSIVE).ALL COMMUNICATIONS REPRESENTING THE EXECUTIVE BOARD MUST BE SUBMITTED TO THE FULL EXECUTIVE BOARD IN WRITING FOR REVIEW. AFTER REVIEW THE BOARD SECRETARY WILL RESPOND WITH REQUESTS FOR CHANGES, OR OTHER BOARD DECISIONS WITH REGARD TO THE COMMUNICATION. NO COMMUNICATIONS REPRESENTING THE EXECUTIVE BOARD, IN ANYWAY WILL BE DISSEMINATED WITHOUT A VOTE OF THE THE EXECUTIVE BOARD, IN ANYWAY WILL BE DISSEMINATED WITHOUT A VOTE OF THE EXECUTIVE BOARD (THIS INCLUDES SHARING INFORMATION REGARDING THE FINANCIALS OF ANY EVENT OR THE OVERALL BUDGET STATUS UNTIL THE TREASURER RECEIVES ALL FUNDS & INVOICES/EXPENSES OR SUBMITS AN OFFICIAL UPDATED MONTHLY BUDGET!)PLEASE TRY TO KEEP ELECTRONIC COMMUNICATIONS TO REASONABLE HOURS! 1 EMAIL IN OFF HOURS IS OK, BUTMULTIPLE AFTERHOURS EMAILS ARE NOT ACCEPTABLE! WE HAVE MEMBERS WHO ARE ON CALL & GET WOKEN UP BY COMMUNICATIONS DEVICES OVERNIGHT FOR WORK, THUS MAKING MULTIPLE AFTER HOURS EMAILS AN INTRUSION ON THEIR REST & SANITY! 1. FACEBOOKA. AFTER VERIFYING WITH THE COMMITTEE CHAIR & THE BOARD THAT ALL DETAILS ARE ACCURATE & UP TO DATE CREATE AN EVENT APPROXIMATELY 1 WEEK BEFORE I. DO NOT INVITE ANYONE TO THE EVENT JUST PUT IN THE DESCRIPTION THAT ALL ARE WELCOME. OTHER GROUP MEMBERS MAY INVITE THEIR FRIENDS THROUGH THE EVENT POSTING (NO ADMINISTRATOR WILL INVITE ANYONE WHO IS ALREADY A MEMBER OR THE GROUP) II. KEEP THE GROUP SETTING TO THE DEFAULT (OUR GROUP) III. IT WILL SHOW IN THE FEED & PEOPLE CAN CHOOSE TO FOLLOW IT OR NOT & CAN INVITE FRIENDS ETC. IV. POST CHATTY WATER COOLER TYPE TALK ON THE WALL NO MORE THAN ONCE A DAY FOR THE EVENT,BUT PREFER ONLY 2 THE WEEK OF EVENT THE 2ND BEING A LAST MINUTE REMINDER THE MORNING OF OR THE EVENING BEFORE! GROUP ADMINISTRATORS SHOULDNT POST INSIDE AN EVENT EXCEPT AS A LAST MINUTE REMINDER ON THE DAY OF. B. KEEP IT POSITIVE & REMOVE ANY POSTS THAT HAVE A NEGATIVE TONEI. IMMEDIATELY PM THE PERSON TO SAY! THANKS FOR POSTING! & EXPLAIN VERY POLITELY THE ISSUE IN BASIC TERMS. I.E. IF SOMEONE IS COMPLAINING THEN SAY THANK YOU FOR POSTING! I HAVE REMOVED YOUR POST FROM THE GROUP WALL AND WOULD LOVE IF YOU COULD REPOSE THE QUESTION IN A MANNER MORE CONSISTENT WITH OUR MISSION TO PROVIDE SUPPORT & A POSITIVE ATMOSPHERE TO THE STUDENTS, TEACHERS, AND PARENTS OF CAROLINA INTERNATIONAL!!RESPECTFULLY, YOUR NAME 1. IF IT IS NASTY & CALLS OUT ANYONE PERSON OR GROUP THEN IT MUST BE REMOVED AND NOT REPOSTED. THANKS FOR POSTING! & EXPLAIN VERY POLITELY THE ISSUE IN BASIC TERMS. I.E. IF 0SOMEONE IS CALLOUTS OF ANY PERSON OR GROUP THANK YOU FOR POSTING! I HAVE REMOVED YOUR FROM THE GROUP WALL DUE TO IT NOT BEING IN THE SPIRIT OF OUR MISSION: TO PROVIDE SUPPORT & A POSITIVE ATMOSPHERE TO THE STUDENTS, TEACHERS, AND PARENTS OF CAROLINA INTERNATIONAL!! RESPECTFULLY, YOUR NAME 2. IF SOMEONE CONTINUES TO POST IN AN INAPPROPRIATE MANNER PLEASE BRING IT TO THE BOARDS ATTENTION IMMEDIATELY! THE EXECUTIVE BOARD WILL DISCUSS THE ISSUE WITH THE INDIVIDUAL(S) AFTER DISCUSSING A COURSE OF ACTION.2. GOOGLE CALENDAR A. THIS IS THE PRIMARY EVENTS CALENDAR THAT IS UPDATED PER COMMUNICATIONS FROM COMMITTEE CHAIRS 3. WEBSITE A. THIS IS OUR PRIMARY LOCATION TO OFFICIALLY COMMUNICATE WITH PARENTS & STUDENTS B. THE EXECUTIVE BOARD IS CHARGED WITH UPDATING & MAINTAINING WWW.CISPTSO.ORG I. RYAN & DEE DEE BRENNEMAN ARE CURRENTLY MANAGING THE SITE II.ANY CHANGES TO THE WEBSITE MUST BE EXECUTIVE BOARD APPROVED4. ALL OTHER FORMS OF COMMUNICATION A. PLEASE THINK ABOUT THE FOLLOWING THINGS: I. IS IT TRUE II.IS IT HELPFUL III. IS IT POSITIVE IV. IS IT NECESSARY V.IS IT KIND B. DO YOU HAVE ALL THE DETAILS? HAVE YOU HEARD THE FULL STORY??? DOES IT SUPPORT OUR MISSION??? COULD IT CAUSE DISCORD???
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.